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Excise goods are goods on which UK excise duty will be levied when they are released for consumption within the domestic market. Excise goods include:
beer, wine, spirits and other alcohol products
cigarettes and other tobacco products
mineral (hydrocarbon) oils, including heating oils and motor fuels.
Excise goods produced in the UK as well as goods imported into the UK from countries both within and outside the EU are subject to excise duties. Special procedures apply when holding, trading in and moving excise goods whether domestically or internationally. When excise goods are sold domestically (ie to other companies/consumers based in the UK) the national rate of excise duty must be charged by the supplier.
This topic looks at the procedure that relate to the import of excise goods into the UK and how to handle the suspension of excise duties.
Unlike with other goods, the export of excise goods into another Member State is controlled under excise movement rules. The export procedures for excise goods are covered in Dealing with Excise Exports.
Key points you need to know on this topic.
Detailed information on all matters in this topic.